https://www.taxtmi.com/acts?id=991 Interest on delayed payment of customs duty in special cases was governed by section 28AB, which has since been omitted. The provision applied where duty had not been levied, paid, short-levied, short-paid, or erroneously refunded, and interest ran from the month succeeding the month when duty ought to have been paid or from the date of erroneous refund, as applicable. The notes also record a limited exemption for voluntary payment within the prescribed period after a Board direction, and explain that interest would follow any appellate reduction or increase in the duty amount. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 14:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=991 Interest on delayed payment of customs duty in special cases was governed by section 28AB, which has since been omitted. The provision applied where duty had not been levied, paid, short-levied, short-paid, or erroneously refunded, and interest ran from the month succeeding the month when duty ought to have been paid or from the date of erroneous refund, as applicable. The notes also record a limited exemption for voluntary payment within the prescribed period after a Board direction, and explain that interest would follow any appellate reduction or increase in the duty amount. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=991